@misc{_Acta_2017,
 copyright={Copyright by Katedra Doktryn Politycznych i Prawnych WPAiE UWr, Koło Naukowe Doktryn Politycznych i Prawnych WPAiE & Authors},
 howpublished={online},
 year={2017},
 publisher={Koło Naukowe Doktryn Politycznych i Prawnych, Katedra Doktryn Politycznych i Prawnych, Wydział Prawa, Administracji i Ekonomii Uniwersytet Wrocławski},
 language={pol},
 language={eng},
 abstract={The Poles tend to import the increasing number of vehicles from UE member states. It is due to more attractive prices. Therefore the knowledge of the related regulations seems to be indispensable. The article presents the subject and the object taxation on the vehicles which are imported from UE member states. Further in this article the author discusses the excise tax release. The author also presents his own observation on the issues discussed},
 title={Acta Erasmiana - Artykuły naukowe},
 keywords={podatek akcyzowy, akcyza, samochody osobowe},
}